Assess is a prop. her turnover is 75,00,000/- she expired on 12/07/2010. Audit is done u/s 44AB. Her husband is the legal heir he want to file the return in the capacity of legal heir, digital sign. is applied in the name of her husband but the said sign. is not update(ed) in the Income Tax Site for the said assessee.
Please suggest how to file the return when digital signature is mandatory in e-filing.
Also tell me can return can be filed without digital sign.
27 September 2011
Filing of e-return by Legal Heir (LH) using DSC: Revised Process
This is regarding cases where the assessee has expired but a return has to be filed by LH using his DSC. Following process is suggested in above regard : The legal heir (LR) has to get a DSC in his own name. LH is required to make a request by sending a mail to efiling.administrator@incometaxindia.gov.in / efiling@incometaxindia.gov.in mentioning the name, PAN,Date-of-Birth of deceased as well as that of the LH along with scanned attachment of the death certificate of the deceased. On receipt of above, LH would be enabled to file the return of deceased using LH’s DSC.
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